HSN Code 52071000: Cotton – Over 85% by weight

HSN Code 52071000 represents Cotton – Over 85% by weight under GST classification. This code helps businesses identify Cotton – Over 85% by weight correctly for billing, taxation, and trade. With HSN Code 52071000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Cotton – Over 85% by weight.

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Description of Goods for HSN Code 52071000

HSN Code 52071000 relates to the following description.

Description of Goods

Containing 85% or more by weight of cotton

Chapter

52 - Cotton

Sub Chapter

5207 - Cotton yarn (other than sewing thread) put up for retail sale

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 52071000 not include?

Cotton – Over 85% by weight does not include products with the following descriptions.

India’s Trade Performance — HSN Code 52071000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹52 Cr

+69.87% vs FY 2023-24

0.0014% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

−47.06% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹52 Cr

Trade Surplus

Surplus rank #2134 of 12657 HSN codes

% of Sub-Chapter 5207

FY 2024-25

79.28%

Share of Sub-Chapter 5207’s total exports in FY 2024-25

Import side: 5.23% of Sub-Chapter 5207’s imports

Rank Within Sub-Chapter 5207

FY 2024-25

#1 of 2

Position by export value among HSN codes in Sub-Chapter 5207

Import-side rank: #2 of 2

At a glance

46.12%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#3579

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+413.87%

Peak Growth Year

FY 2023-24 · strongest single-year move

79.28%

Contribution to Sub-Ch. 5207

Share of Sub-Chapter 5207 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 52071000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #5795

Balance

+4.83

Exports

5.30 ₹ Cr

0.0002% share

YoY

46.17% of Sub-Ch. 5207

Imports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

43.12% of Sub-Ch. 5207

FY 2019-20 Exp. Rank #5613

Balance

+5.99

Exports

6.09 ₹ Cr

0.0003% share

+14.91% YoY

72.16% of Sub-Ch. 5207

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−78.72% YoY

4.85% of Sub-Ch. 5207

FY 2020-21 Exp. Rank #5742

Balance

+5.71

Exports

5.87 ₹ Cr

0.0003% share

−3.61% YoY

48.55% of Sub-Ch. 5207

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+60.00% YoY

4.78% of Sub-Ch. 5207

FY 2021-22 Exp. Rank #6218

Balance

+5.41

Exports

5.59 ₹ Cr

0.0002% share

−4.77% YoY

52.34% of Sub-Ch. 5207

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+12.50% YoY

9.94% of Sub-Ch. 5207

FY 2022-23 Exp. Rank #6272

Balance

+5.86

Exports

5.91 ₹ Cr

0.0002% share

+5.72% YoY

40.96% of Sub-Ch. 5207

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−72.22% YoY

6.41% of Sub-Ch. 5207

FY 2023-24 Exp. Rank #4227

Balance

+30.20

Exports

30.37 ₹ Cr

0.0008% share

+413.87% YoY

69.77% of Sub-Ch. 5207

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+240.00% YoY

15.89% of Sub-Ch. 5207

FY 2024-25 Exp. Rank #3579

Balance

+51.50

Exports

51.59 ₹ Cr

0.0014% share

+69.87% YoY

79.28% of Sub-Ch. 5207

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−47.06% YoY

5.23% of Sub-Ch. 5207

CAGR · 7-Year

Exports

46.12% /yr

Imports

−24.08% /yr

Consistently Surplus
Sub-Chapter 5207 total

reference, FY 2024-25

Export

₹65.07 Cr

Import

₹1.72 Cr

Trade Balance

+63.35

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 52071000 Export-Import Analysis

Consistent Export Growth: 46.12% CAGR Over 7 Years

India's exports under HSN Code 52071000 have grown at a compound annual rate of 46.12% over 7 fiscal years, rising from ₹5.30 Crore in FY 2018-19 to ₹51.59 Crore in FY 2024-25.

HSN Code 52071000 Ranked #3579 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 52071000 ranks #3579 out of 12657 HSN codes by total export value. Within Sub-Chapter 5207, it ranks #1 of 2. By trade surplus, it ranks #2134 of 12657.

FY 2023-24 Was the Strongest Growth Year for HSN Code 52071000 Exports

The strongest single-year export movement for HSN Code 52071000 was recorded in FY 2023-24, when exports surged by 413.87% over the prior year.

India Maintains a Trade Surplus of ₹51.50 Crore in HSN Code 52071000 Goods

In FY 2024-25, India's exports of ₹51.59 Cr exceeded imports of ₹0.09 Cr, resulting in a trade surplus of ₹51.50 Crore — ranking #2134 of 12657 by surplus magnitude.

Import Growth of −24.08% CAGR Signals Stable Import Dependency for Cotton – Over 85% by weight

India's imports under HSN Code 52071000 have grown at −24.08% CAGR, reaching ₹0.09 Crore in FY 2024-25.

HSN Code 52071000 Contributes 79.28% of Sub-Chapter 5207 Exports — Ranked #1

Among the 2 HSN codes under Sub-Chapter 5207, HSN Code 52071000 ranks #1 by export value — accounting for 79.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.23% share (rank #2).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 52071000 and GST compliance.

What products are classified under HSN 52071000 ?

It includes Unbleached dhoti fabric

Any common misclassification issue with Cotton – Over 85% by weight?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Does packaging or labelling change the GST for Cotton – Over 85% by weight?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

Can we claim ITC on inputs used to trade Cotton – Over 85% by weight?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

How should mixed supplies be billed when Cotton – Over 85% by weight is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton – Over 85% by weight; Nil for exempt items if applicable).

How much GST applies to Cotton – Over 85% by weight?

Under HSN 52071000, Cotton – Over 85% by weight attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.